https://www.taxtmi.com/caselaws?id=31340 A product marketed as "Poleyol FSO" was examined under Chapter 34 of the Central Excise Tariff. Chemical testing showed that a 0.5% solution formed a stable emulsion and reduced water surface tension below 45 dynes/cm, satisfying the statutory test for an organic surface-active agent under Note 3 to Chapter 34. The test report did not establish the presence of free oil, and a later clarificatory letter based on the sample's physical form was not treated as sufficient to override the chemical evidence. The material was therefore classifiable under Heading 34.02, and the Revenue did not prove that any surface-active function was only subsidiary to the alleged fat-liquoring function. en-us Wed, 09 Jul 2008 00:00:00 +0530 Mon, 27 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31340 A product marketed as "Poleyol FSO" was examined under Chapter 34 of the Central Excise Tariff. Chemical testing showed that a 0.5% solution formed a stable emulsion and reduced water surface tension below 45 dynes/cm, satisfying the statutory test for an organic surface-active agent under Note 3 to Chapter 34. The test report did not establish the presence of free oil, and a later clarificatory letter based on the sample's physical form was not treated as sufficient to override the chemical evidence. The material was therefore classifiable under Heading 34.02, and the Revenue did not prove that any surface-active function was only subsidiary to the alleged fat-liquoring function. Case-Laws Central Excise Wed, 09 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31340